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Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual credit cards will not be charged until the order is processed and ready to despatch.
Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.
Provides clear and detailed analysis of the conditions for, and entitlement to, capital allowances in relation to leasing transactions, together with a comprehensive review of the tax provisions of the lease documentation and the sharing of tax risks as between lessor and lessee.
Tax planning opportunities, such as the timing of leases, use of subsidiaries and disclaimers are examined fully, and the implications of acquiring equipment, entering into the lease and terminations of the lease are all spelt out. Also, the specialist areas of leasing plant fixed to land is analysed and there is an extensive review of the lessor's position in the light of anti-avoidance legislation.